La actuación de los Territorios Forales en los procesos abiertos contra normas forales

Abstract

The performance of the Commission should be analysed within the context of the tension existing in the process of European construction: on one hand, there are community institutions that struggle to achieve European integration and, on the other hand, there are the States, who want to maintain their sovereignty. State aids currently do not demand the transfer of resources but a simple relief of charges that a company might otherwise have been compelled to sustain. To do so, it would be necessary to compare the situation after the aid received with the pre-existing situation. Furthermore, such aid should be specific. The Commission considers that they are fiscal incentives, because they have singled out a category of people benefited. It should be pointed out, however, that this is a necessary condition that happens in all fiscal incentives, since it is necessary to fulfil certain conditions to qualify to receive such aid.